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Section-wise Comparison between Income Tax Act 2025 and Income Tax Act 1961

Detailed section-wise mapping of provisions between Income Tax Act, 1961 and Income Tax Act, 2025 for easy comparison and reference.

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Section-wise Comparison between Income Tax Act 2025 and Income Tax Act 1961
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Table of Contents

CHAPTER XVII – Collection and recovery of tax

Here’s the section-wise analysis of CHAPTER XVII – Collection and recovery of tax of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:

Section
(1961)		Section heading as per Income-tax Act, 1961Corresponding Section
(Income-tax Act, 2025)
190Deduction at source and advance payment.Section-390
191Direct payment.Section-391
192Salary.Section-392
192APayment of accumulated balance due to an employee.Section-392(7)
193Interest on Securities.Section-393(1)
[Table: S.No. 5(i)],
Section-393(4)
[Table: S.No. 6]
194Dividends.Section-393(1)
[Table: S.No. 7],
Section-393(4)
[Table: S.No.10]
194AInterest other than “Interest on securities”.Section-393(1)
[Table: S.No. 5(ii) &
5(iii)] ,  
Section-393(4)
[Table: S.No. 7]
194BWinnings from lottery or crossword puzzle, etc.Section-393(3)
[Table: S.No.1]
194BAWinnings from online games.Section-393(3)
[Table: S.No. 2]
194BBWinnings from horse race.Section-393(3)
[Table: S.No. 3]
194CPayments to contractors.393(1)
[Table: S.No. 6(i)],

Section-393(4)
[Table: S.No. 8]
194DInsurance commission.Section-393(1)
[Table: S.No.1(i)]
194DAPayment in respect of life insurance policy.Section-393(1)
[Table: S.No. 8(i)]
194EPayments to non-resident sportsmen or sports associations.Section-393(2)
[Table: S.No.1]
194EEPaymens in respect of deposits under National Savings  Schemes,etc.Section-393(3)
[Table: S.No. 6]
194FPayments on account of repurchase of units by Mutual Fund or Unit Trust of India.[Omitted by the Finance (No. 2) Act, 2024, w.e.f. 1-10-2024.]Omitted
194GCommission, etc. on sale of lottery tickets.Section-393(3)
[Table: S.No. 4]
194HCommission  or brokerage.Section-393(1)
[Table: S.No. 1(ii)],

Section-393(4)
[Table: S.No. 1]
194IRent.Section-393(1)
[Table: S.No. 2(i) & 2(ii)],

Section-393(4)
[Table: S.No. 2]
194-IAPayment on transfer of certain immovable propety other than agricultural land.Section-393(1)
[Table: S.No. 3(i)]
194-IBPayment of rent by certain individuals  or Hindu undivided family.Section-393(3)
[Table: S.No. 2(ii)]
194-ICPayment under specified agreement.Section-393(1)
[Table: S.No. 3(ii)]]
194JFees for professional  or technical services.Section-393(1)
[Table: S.No. 6(iii)],

Section-393(4)
[Table: S.No. 9]
194KIncome in respect of units.Section-393(1)
[Table: S.No. 4(i)],

Section-393(4)
[Table: S.No. 4],
194LPayment  of  compensation  on  acquisition  of  capital  asset.[Omitted  by  the  Finance  Act,  2016, w.e.f. 1-6-2016.]Omitted
194LAPayment of compensation on acquisition of certain immovable property.Section-393(1)
[Table: S.No. 3(iii)],

Section-393(4)
[Table: S.No. 3]
194LBIncome by way of interest from infrastructure debt fund.Section-393(2)
[Table: S.No. 5]
194LBACertain income from units of a business trust.Section-393(1)
[Table: S.No. 4(ii)],

Section-393(2)
[Table: S.No.6 & 7],

Section-393(4)
[Table: S.No. 5, 13]
194LBBIncome in respect of units of investment fund.Section-393(1)
[Table: S.No. 4(iii)],

Section-393(2)
[Table: S.No. 8],

Section-393(4)
[Table: S.No.14]
194LBCIncome in respect of investment in securitisation trust.Section-393(1)
[Table: S.No. 4(iv)],

Section-393(2)
[Table: S.No. 9]
194LCIncome by way of interest from Indian company.Section-393(2)
[Table: S.No. 2,3 & 4]
194LDIncome by way of interest on certain bonds and Government  securities.Omitted
194MPayment of certain sums by certain invidivuals or Hindu undivided family.Section-393(1)
[Table: S.No. 6(ii)]
194NPayment of certain amounts in cash.Section-393(3)
[Table: S.No. 5],
Section-393(4)
[Table: S.No. 18}
194OPayment of certain sums  by e-commerce operator to e-commerce participant.Section-393(1)
[Table: S.No. 8(v)],
Section-393(4)
[Table: S.No. 11]
194PDeduction of tax  in case of specified senior citizen.Section-393(1)
[Table: S.No. 8(vii)]
1904QDeduciton of tax at source on payment of certain sum for purchase of goods.Section-393(1)
[Table: S.No. 8(ii)]
194RDeduction of tax on benefit of perquisite in respect of business or profession.Section-393(1)
[Table: S.No. 8(iv)]
194SPayment on transfer of virtual digital asset.Section-393(1)
[Table: S.No. 8(iv)] ,

Section-393(4)
[Table: S.No. 12]
194TPayment to partners of firms.Section-393(3)
[Table: S.No. 7]
195Other sums.Section-393(2)
[Table: S.No.17]
195AIncome payable “net of tax”.Section-393(10)
196Interest   or   dividend   or   other   sums   payable   to   Government,   Reserve   Bank   or   certain corporations.Section-393(5)
196AIncome in respect of units of non-residents.Section-393(2)
[Table: S.No. 10],

Section-393(4)
[Table: S.No. 15]
196BIncome from units.Section-393(2)
[Table: S.No. 11 & 12]
196CIncome from foreign currency bonds or shares of Indian company.Section-393(2)
[Table: S.No. 13 & 14]
196DIncome of Foreign Institutional Investors from securities.Section-393(2)
[Table: S.No. 15 & 16],

Section-393(4)
[Table: S.No. 16 & 17]
197Certificate for deduction at lower rate.Section-395(1)
197ANo deduction to be made in certain cases.Section-393(6)
197BLower deduction in certain cases for a limited period.Omitted
198Tax deducted is income received.Section-396
199Credit for tax deducted.Section-390(5),
Section-390(6)
200Duty of person deducting tax.Section-397(3)
200AProcessing of statements of tax deducted at source.Section-399
201Consequences of failure to deduct or pay.Section-398
202Deduction only one mode of recovery.Section-390(4)
203Certificate for tax deducted.Section-395(4)
203ATax deduction and collection account number.Section-397(1)
203AAFurnishing of statement of tax deducted. [Omitted by the Finance Act, 2020, w.e.f. 1-6-2020.]Omitted
204Meaning of “Person responsible for paying”Section-402(27)
205Bar against direct demand on assessee.Section-401
206Persons deducting tax to furnish prescribed returns.Omitted
206AFurnishing of statement in respect of payment of any income to residents without deduction of tax.Section-397(3)
206AARequirement to furnish Permanent Account Number.Section-397(2)
206ABSpecial provision for deduction of tax at source for non-filers of income tax return.Omitted
206BPerson  paying  dividend  to  certain  residents  without  deduction  of  tax  to  furnish  prescribed return. [Omitted by the Finance (No. 2) Act, 1996, w.e.f.1-10-1996.]Omitted
206CProfits and gains from the business of trading in alcoholic liqour, forest product, scrap, etc.Section-394,
Section-395(3 & 4),
Section-397(3),
Section-398
206CATax collection account number .Section-397(1)
206CBProcessing of statements of tax collected at source.Section-399
206CCRequirement to furnish Permanent Account Number by collectee.Section-397(2)
206CCASpecial provision for collection of tax at source for non-filers of income tax returnOmitted
207Liability for payment of advance tax.Section-403
208Conditions of liability to pay advance tax.Section-404
209Computation of advance tax.Section-405
209AOmitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]Omitted
210Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer.Section-406 &
Section-407
211Instalments of advance tax and due dates.Section-408
212[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]Omitted
213[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]Omitted
214Interest payable by government.Redundant
215Interest payable by assessee.Redundant
216Interest payable by assessee in case of under estimate etc.Redundant
217Interest payable by assessee when no estimate made.Redundant
218When assessee deemed to be in default.Section-409
219Credit for advance tax.Section-410
220When tax payable and when assessee deemed in default.Section-411
221Penalty payable when tax in default.Section-412
222Certificate to Tax Recovery Officer.Section-413
223Tax Recovery Officer by whom recovery is to be effected.Section-414
224Validity of certificate and cancellation or amendment thereof.Section-413
225Stay of proceedings in pursuance of certificate and amendment or cancellation thereof.Section-415
226Other modes of recovery.Section-416
227Recovery through State Government.Section-417
228Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]Omitted
228ARecovery of tax in pursuance of agreements with foreign countries.Section-418
229Recovery of penalties, fine, interest and other sums.Section-419
230Tax clearance certificate.Section-420
230AOmitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]Omitted
231Faceless collection and recovery of tax.Section-532
232Recovery by suit or under other law not affected.Section-421
233Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]Omitted
234Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]Omitted
234AInterest for defaults in furnishing return of income.Section-423
234BInterest for defaults in payment of advance tax.Section-424
234CInterest for deferment of advance tax.Section-425
234DInterest on excess refund.Section-426
234EFee for default in furnishing statements.Section-427
234FFee for default in furnishing return of income.Section-428
234GFee for default relating to statement or certificate.Section-429
234HFee for default relating to intimation of aadhaar number.Section-430

CHAPTER XVIII – Relief respecting tax on dividends in certain cases

Here’s the section-wise analysis of CHAPTER XVIII – Relief respecting tax on dividends in certain cases of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:

Section
(1961)		Section heading as per Income-tax Act, 1961Corresponding Section
(Income-tax Act, 2025)
235Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]Omitted
236Relief to company in respect of dividends paid out of past tax profitRedundant
236ARelief to certain charitable institutions in respect of certain dividends.Redundant

Pages: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33

Also Read: Income Tax Act 2025: Section 200 for Tax Year 2026-27

Suresh Prasad

Suresh Prasad is a trusted author and expert in Indian Taxation and Corporate Law, simplifying complex legal topics for professionals, students, and businesses. Follow him on LinkedIn and X(Twitter).

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